Effect of Firm’s Characteristics on Tax Planning in the Nigerian Listed Deposit Money Banks

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" Effect of Firm’s Characteristics on Tax Planning in the Nigerian Listed Deposit Money Banks "
Aladesonkanmi, Adebayo John Olaniyi, T. A.

Document Type	:	Latin Dissertation
Language of Document	:	English
Record Number	:	1054389
Doc. No	:	TL53506
Main Entry	:	Aladesonkanmi, Adebayo John
Title & Author	:	Effect of Firm’s Characteristics on Tax Planning in the Nigerian Listed Deposit Money Banks\ Aladesonkanmi, Adebayo JohnOlaniyi, T. A.
College	:	Kwara State University (Nigeria)
Date	:	2020
Degree	:	M.S.
student score	:	2020
Note	:	112 p.
Abstract	:	The study examines the effect of firm’s characteristics on tax planning in the Nigerian Listed Deposit Money Banks (DMBs). The study specifically assessed the effect of profitability, leverage, firm’s age and firm’s size on tax planning in the Nigerian DMBs. The study adopted ex-post facto research design and the population consists of fifteen (15) Deposit Money Banks (DMBs) whose shares are listed on the Nigerian Stock Exchange as at 31st December, 2018 from which a sample size of twelve (12) banks are selected due to the availability of data. Secondary data was generated data from twelve (12) annual reports and accounts of the sampled banks for a period of seven years (2012- 2018). The data generated from bank’s annual reports and accounts were analysed using Panel data regression analysis. The findings reveal that profitability, firm’s age and firm’s size have significant impact on tax planning while leverage has an insignificant impact on tax planning in the Nigerian DMBs. The study concludes that profitability, firm’s age and firm’s size influence tax planning system in Deposit Money Banks of Nigeria. The study recommends that Nigerian listed DMB’s managements should ensure adequate utilization of bank’s assets to generate sufficient returns and also exploit opportunity embedded in tax planning system to enhance bank’s profitability level by engaging professionals such as accountant, tax analyst and legal practitioner to fully take advantage of the loopholes in the tax law to reduce tax burden (liability).
Descriptor	:	Accounting
	:	Sub Saharan Africa studies
Added Entry	:	Olaniyi, T. A.
Added Entry	:	Kwara State University (Nigeria)